Article 96
Member States shall apply a standard rate of VAT, which shall be fixed by each Member State as a percentage of the taxable amount and which shall be the same for the supply of goods and for the supply of services.
Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax Section 1 — Standard rate
Article 97
1. From 1 January 2006 until 31 December 2010, the standard rate may not be less than 15 %. 2. The Council shall decide, in accordance with Article 93 of the Treaty, on the level of the standard rate to be applied after 31 December 2010.
Back to Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax — full text
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